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JFAC funds Tax Commission staff, hardware to implement parental choice tax credit established by House Bill 93

2743356 · March 18, 2025
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Summary

The Joint Finance-Appropriations Committee approved $1.79 million in general and dedicated fund adjustments and seven full-time equivalent positions to support administration of the parental choice tax credit enacted in House Bill 93, with some costs drawn from the program's available appropriation.

The Joint Finance-Appropriations Committee voted to provide funding and positions to the Idaho State Tax Commission to implement the parental choice tax credit created by House Bill 93. The committee approved a motion to add $1,375,700 from the general fund and $413,900 from dedicated funds for a total of $1,789,600, and to add seven full-time equivalent (FTP) positions to support program administration.

Committee analysts told members the enhancement items include certified-mail processing equipment for the Chinden campus, vehicle replacements, and ITS hardware; the parental choice tax-credit-specific personnel and operating costs were added after the bill passed and the commission provided updated fiscal information. The motion included intent language designating two of the new FTPs as limited-service positions for two years to implement the new program (the transcript cites the statutory citation for the program implementation authority as "63-3029N" style formatting).

Funding mechanics: Committee discussion and the motion noted that the $50,000,000 identified as available under law for the parental choice tax credit would be the source for administration costs rather than creating ongoing general-fund obligations. The motion therefore uses a portion of available program funding for the commission’s start-up expenses.

Vote: The committee recorded an affirmative combined vote (17 ayes, 2 nays, 1 absent excused) on the motion. Senator Ward Engelking and other members noted that the number of staff requested had changed during the bill’s passage; the commission had originally requested more FTEs but the work group and committee adopted seven FTPs tied to the program’s implementation needs.

What’s next: The Tax Commission will use the authorized FTPs and funds to set up processing systems, purchase equipment, and begin administration of the credit. The committee added standard conditions and reporting expectations in the language adopted by unanimous consent.